Bill > HR4613

This bill amends the Internal Revenue Code of 1986 to standardize tax treatment for mead and low alcohol by volume wine. Specifically, the bill modifies how low alcohol by volume wine is defined and taxed, establishing that such wine must contain not more than 16 percent alcohol by volume and meet certain technical specifications, including containing less than 0.64 grams of carbon dioxide per hundred milliliters (with some allowance for reasonable commercial variations). The change effectively removes previous differentiation in tax treatment between mead and low alcohol wine, which means these beverages will now be taxed more similarly. The amendments will take effect for wines removed from production after December 31, 2025, giving producers time to adjust to the new tax classification. The bill is officially titled the "Bubble Tax Modernization Act of 2025," suggesting it aims to update and modernize existing tax regulations for alcoholic beverages.

Budget and Finance

https://www.congress.gov/bill/119th-congress/house-bill/4613/all-info